Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 83
Any person who violates the provisions of Sub-paragraph 4 or 5 of Article 15 shall be punished with imprisonment of not more than two years, detention, or in lieu thereof or in addition thereto, a fine of not more than three hundred thousand New Taiwan Dollars.Any person who, with an intent to make a profit, violates the provisions of Sub-paragraph 5 of Article 15 shall be punished with imprisonment of not more than three years, detention, or in lieu thereof or in addition thereto, a fine of not more than six hundred thousand New Taiwan Dollars.If the representative of a juristic person, or the agent or employee or other worker of a juridical or natural person commits any of the offenses referred to in the preceding two paragraphs in execution of its professional duties, apart from the actor who shall be punishable, the referred juridical or natural person shall also be punished with a fine prescribed in the preceding two paragraphs except that the representative of the juristic person or the natural person has done its best in preventing the occurrence of the violation.